VIENTO: what changed
What changed
VIENTO
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€17,032
2024 · €35,925-€18,893
Equity
€142,870
2024 · €142,338+€532
Cash
€806
2024 · €10,481-€9,675
Balance sheet total
€341,118
2024 · €280,263+€60,856
Largest movements
Assets
- Tangible fixed assets +€50,901
up €50,901 (+394%), from €12,910 to €63,810
of which Furniture and vehicles: +€51,256
- Receivables within one year +€18,293
up €18,293 (+16.4%), from €111,219 to €129,512
of which Trade receivables: +€17,275
- Cash -€9,675
down €9,675 (-92.3%), from €10,481 to €806
mainly Investment in fixed assets (net) (-€68,115) and Receivables within one year (-€18,293)
Equity and liabilities
- Short-term financial debts +€43,000
new in 2025: €43,000
- Debts after one year +€18,429
up €18,429 (+92.1%), from €20,000 to €38,429
- Other debts -€13,418
down €13,418 (-26.6%), from €50,491 to €37,073
- Current portion of long-term debt +€10,769
new in 2025: €10,769
Income statement
- Gross operating margin -€21,828
down €21,828 (-10.4%), from €209,763 to €187,935
- Other operating charges -€9,211
down €9,211 (-86.3%), from €10,676 to €1,465
- Depreciation +€9,118
up €9,118 (+102%), from €8,899 to €18,017
- Taxes -€6,579
down €6,579 (-49.3%), from €13,333 to €6,754
- Staff costs +€5,065
up €5,065 (+3.7%), from €136,525 to €141,590
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€35,925
Gross operating margin
-€21,828
Staff costs
-€5,065
Depreciation
-€9,118
Other operating charges
+€9,211
Financial income
+€1,222
Financial charges
+€549
Taxes
+€6,579
Deferred taxes and other
-€443
Result 2025
€17,032
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2,742
Investment
-€68,115
Financing
+€55,698
Cash 2024
€10,481
From operations (derived)
+€2,742
Net result for the year
+€17,032
Depreciation
+€18,017
Stocks and contracts
-€2,139
Receivables within one year
-€18,293
Trade debts
+€401
Tax, wage and social debts
+€1,142
Other debts
-€13,418
Investment (derived)
-€68,115
Investment in fixed assets (net)
-€68,115
Financing
+€55,698
Debts after one year
+€18,429
Current portion of long-term debt
+€10,769
Short-term financial debts
+€43,000
Contributions, distributions and other
-€16,500
Cash 2025
€806
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,263 | €341,118 | +€60,856 | +21.7% |
| Fixed assets | 21/28 | €15,884 | €65,982 | +€50,098 | +315% |
| Intangible fixed assets | 21 | €2,974 | €2,171 | -€803 | -27.0% |
| Tangible fixed assets | 22/27 | €12,910 | €63,810 | +€50,901 | +394% |
| Land and buildings | 22 | €2,770 | €0 | -€2,769 | -100.0% |
| Plant, machinery and equipment | 23 | €4,163 | €8,354 | +€4,192 | +101% |
| Furniture and vehicles | 24 | €1,418 | €52,673 | +€51,256 | +3,616% |
| Other tangible fixed assets | 26 | €4,560 | €2,782 | -€1,777 | -39.0% |
| Current assets | 29/58 | €264,379 | €275,137 | +€10,758 | +4.1% |
| Stocks and contracts in progress | 3 | €142,679 | €144,819 | +€2,139 | +1.5% |
| Stocks | 30/36 | €84,667 | €96,119 | +€11,451 | +13.5% |
| Contracts in progress | 37 | €58,012 | €48,700 | -€9,312 | -16.1% |
| Amounts receivable within one year | 40/41 | €111,219 | €129,512 | +€18,293 | +16.4% |
| Trade receivables | 40 | €85,170 | €102,444 | +€17,275 | +20.3% |
| Other amounts receivable | 41 | €26,049 | €27,068 | +€1,019 | +3.9% |
| Cash at bank and in hand | 54/58 | €10,481 | €806 | -€9,675 | -92.3% |
| Total equity and liabilities | 10/49 | €280,263 | €341,118 | +€60,856 | +21.7% |
| Equity | 10/15 | €142,338 | €142,870 | +€532 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €122,338 | €122,870 | +€532 | +0.4% |
| Distributable reserves | 133 | €122,338 | €122,870 | +€532 | +0.4% |
| Amounts payable | 17/49 | €137,925 | €198,248 | +€60,323 | +43.7% |
| Amounts payable after more than one year | 17 | €20,000 | €38,429 | +€18,429 | +92.1% |
| Financial debts | 170/4 | €20,000 | €38,429 | +€18,429 | +92.1% |
| Amounts payable within one year | 42/48 | €117,621 | €159,515 | +€41,894 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | - | €10,769 | +€10,769 | |
| Financial debts | 43 | - | €43,000 | +€43,000 | |
| Credit institutions | 430/8 | - | €43,000 | +€43,000 | |
| Trade debts | 44 | €58,550 | €58,951 | +€401 | +0.7% |
| Suppliers | 440/4 | €58,550 | €58,951 | +€401 | +0.7% |
| Taxes, remuneration and social security | 45 | €8,579 | €9,721 | +€1,142 | +13.3% |
| Taxes | 450/3 | €1,991 | €2,231 | +€240 | +12.1% |
| Remuneration and social security | 454/9 | €6,588 | €7,490 | +€902 | +13.7% |
| Other amounts payable | 47/48 | €50,491 | €37,073 | -€13,418 | -26.6% |
| Accrued charges and deferred income | 492/3 | €304 | €304 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €136,525 | €141,590 | +€5,065 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,899 | €18,017 | +€9,118 | +102% |
| Other operating charges | 640/8 | €10,676 | €1,465 | -€9,211 | -86.3% |
| Gross operating margin | 9900 | €209,763 | €187,935 | -€21,828 | -10.4% |
| Operating profit (loss) | 9901 | €53,664 | €26,864 | -€26,800 | -49.9% |
| Financial income | 75/76B | €1,742 | €2,964 | +€1,222 | +70.1% |
| Recurring financial income | 75 | €1,742 | €2,964 | +€1,222 | +70.1% |
| Financial charges | 65/66B | €6,591 | €6,042 | -€549 | -8.3% |
| Recurring financial charges | 65 | €6,591 | €6,042 | -€549 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €48,815 | €23,786 | -€25,029 | -51.3% |
| Transfer from deferred taxes | 780 | €443 | - | -€443 | |
| Income taxes | 67/77 | €13,333 | €6,754 | -€6,579 | -49.3% |
| Profit (loss) for the period | 9904 | €35,925 | €17,032 | -€18,893 | -52.6% |
| Transfer from tax-exempt reserves | 789 | €860 | - | -€860 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,785 | €17,032 | -€19,753 | -53.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.